News published in INFORMA 2021

News published in INFORMA in January

A business entity established in the territory of application of the tax dedicated to the provision of hotel and catering services provided a series of services to a German entity that were not paid.  The German entity was declared bankrupt by a German court after the accrual of the corresponding services.  Possibility of modifying the tax base

Type applicable to soft drinks, juices and sodas with added sugars or sweeteners.

Existence of reciprocity with the United Kingdom for the purposes of the return of non-established persons.

If the transfer of all assets, including legal relationships directly linked to the activity, constitutes the transfer of an autonomous economic unit not subject to tax in accordance with article 7.1 LIVA.  Situation in which the premises where the activity is carried out are not transferred, since they are leased to a third party and, instead, the purchaser is subrogated in the lease contract.

Furniture and personal property storage services in Spain provided to companies established in other countries of the European Union. Taxation

Inclusion of fair compensation for private copying in the tax base.